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Employer checklist · Rhode Island · 2027

Rhode Island employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Rhode Island: $30,800 SUTA wage base (2026); 1% new employer rate; new hires reported in 14 days; $17.00 minimum wage from January 1; paid sick leave required; meal breaks required; final pay by the next payday if fired. 13 of 19 checklist items are confirmed on official pages; 6 are marked not confirmed, with the page to check.

Rhode Island 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

  • ConfirmedPaid sick leave

    Healthy and Safe Families and Workplaces Act (R.I. Gen. Laws 28-57). Yes: a statewide paid sick leave law covers private employers.

    • Accrual: At least 1 hour of sick and safe leave for every 35 hours worked.
    • Yearly limit: Up to 40 hours a year (since 2020).
    • Small employers: Employers with 17 or fewer employees must provide earned sick and safe leave, but it need not be paid.
    • Notice to employees: When the need is planned at least 24 hours ahead, the employee must give notice.
    • When it can be used: New employees may face a 90-day wait before using earned leave.

    Source: Rhode Island's Sick and Safe Leave fact sheet (RI Department of Labor and Training), checked November 2026 · More: Paid sick leave laws by state

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    Employers with one or more employees.

    Rhode Island law requires employers with one or more employees to provide workers' compensation insurance.
    • Owners and officers: Individual owners and partners are exempt. Most corporate officers are included as employees unless they file a waiver form.
    • Poster: Display the state-required poster naming the insurer or adjusting company.
    • Check a policy: Use the division's Workers' Compensation Insurance Coverage Verification page; for help call (401) 462-8100.

    Source: Workers' Compensation: Employers (Rhode Island DLT), checked November 2026 · More: Rhode Island workers' comp

  • ConfirmedIf there's no coverage

    Fines of $1,000 for each day without coverage; on conviction, a $10,000 fine and two years in prison.

    Source: Workers' Compensation: Employers (Rhode Island DLT), checked November 2026 · More: Rhode Island workers' comp

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    1099s are due if there is Rhode Island-sourced income to report, even if no the state tax was withheld; filing is also required when the state tax was withheld or the payment is for services performed in the state. The cited statute, R.I. Gen. Laws 44-30-58(c), refers to amounts of $100 or more.

    • W-2s: January 31
    • 1099s: January 31 (per the statute the Division cites)
    • Annual reconciliation: Form RI-W3, due January 31.
    • Electronic filing: W-2s must be filed electronically by employers with at least 25 employees in Rhode Island, or that apply for or receive a state tax credit. 1099s are filed electronically.

    Source: RI Division of Taxation: Withholding Tax Filing & Transmittal Requirements (v.1, 12/2025), checked November 2026 · More: Rhode Island 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Friday, January 1, 2027
Minimum wage rises to $17.00 an hour
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
1099s with Rhode Island-sourced income
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, January 31, 2027
W-2s and Form RI-W3
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Rhode Island kit

Rhode Island Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Rhode Island unemployment tax wage base for 2027?

Not confirmed in our data files. Check Rhode Island DLT: UI & TDI Quick Reference (July 1, 2026) (https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf). The latest published base is $30,800 per employee in 2026.

How soon must a Rhode Island employer report a new hire?

Within 14 days of the first day of work. Report during a probationary period too.

What is the Rhode Island minimum wage in 2027?

Rises to $17.00 an hour on Friday, January 1, 2027. Rhode Island Governor, August 4, 2025: under 2025-H 5029A and 2025-S 0125A the minimum wage is $17 on January 1, 2027.

Does Rhode Island require paid sick leave?

Healthy and Safe Families and Workplaces Act (R.I. Gen. Laws 28-57). Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour of sick and safe leave for every 35 hours worked.

When is a final paycheck due in Rhode Island?

If the employer ends the job: On the next regular payday. If the employee quits: On the next regular payday.

Does Rhode Island require state W-2 or 1099 filing?

1099s are due if there is Rhode Island-sourced income to report, even if no the state tax was withheld; filing is also required when the state tax was withheld or the payment is for services performed in the state. The cited statute, R.I. Gen. Laws 44-30-58(c), refers to amounts of $100 or more. W-2s: January 31 1099s: January 31 (per the statute the Division cites)

Do Rhode Island employers need workers' comp?

Employers with one or more employees.

Related: Employer compliance by state · 2027 changes for employers

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